The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2004

Citation, application, commencement and interpretation

1.—(1) These Regulations, which apply to England only, may be cited as the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2004 and shall come into force on the day after the day on which they are made.

(2) In these Regulations—

“the Act” means the Local Government Finance Act l988;

“the 1999 Regulations” means the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999(1);

“the Appeals Regulations” means the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993(2);

“altered hereditament” has the meaning given by paragraph 1 of Schedule 1;

“appropriate valuation officer”—

(a)

in relation to a hereditament in relation to which regulations under section 53(1) of the Act (contents of central lists) are in force, means the central valuation officer;

(b)

in relation to any other hereditament, means the valuation officer maintaining the local list in which the hereditament is, or would be, shown;

“central list” means the list compiled and maintained in accordance with section 52 of the Act;

“creation day” has the meaning given by paragraph 1 of Schedule 2;

“defined hereditament” has the meaning given by regulation 3;

“designated person” means a person designated under section 53(1) of the Act;

“local list” means a list compiled and maintained in accordance with section 41 of the Act;

“material change of circumstances”, in relation to a hereditament, means a change in any of the matters mentioned in paragraph 2(7) of Schedule 6 to the Act;

“relevant day” has the meaning given by regulation 2(2);

“relevant factor” means—

(a)

any matter mentioned in paragraph 2(7) of Schedule 6 to the Act, or

(b)

the extent to which a hereditament is exempt from non-domestic rating;

“relevant period” has the meaning given by regulation 2(1), and

“relevant year” has the meaning given by regulation 2(3).

(3) References in these Regulations to the hereditament of a designated person are references to any hereditament or, as the case may be, description or class of hereditaments prescribed under section 53(1) of the Act as respects that designated person.

(1)

S.I. 1999/3379: relevant amending instruments are S.I. 2000/936 and 2004/1297.

(2)

S.I. 1993/291: relevant amending instruments are S.I 1994/1809, 1995/609, 2000/598, 2001/1271, 2002/498 and 2003/1999.